THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017
KA.NI.-2-941/XI-9(42)/17 Dated:- 14-7-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No.KA.NI.-2- /XI-9(42)/17-U.P.GST Rules-2017-Order-( )-2017
Lucknow : Dated : 14th July ,2017
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor is pleased to make the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017
Short title and Commencement
1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
Amendment of rule 44
2. In the Uttar Pradesh Goods
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rior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of –
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods
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“the amount of input tax credit”, the words “of eligible duties and taxes, as defined in Explanation of sub-section (2) of section 140,” shall be inserted;
Amendment of rule 119
6. In the said rules, in rule 119, in the heading, for the word “agent”, the word “job-worker” shall be substituted;
Insertion of Chapters XVII to XIX
7. In the said rules, after chapter XVI, the following Chapters shall be inserted, namely:-
“Chapter – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liab
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goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (Act no. 15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and
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Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, or
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person c
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of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
143. Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods und
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r value, the proper officer may sell them forthwith.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The
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send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2
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to be sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall n
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said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to
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ocess of auction and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.- No sale under the rules under the provision of this Chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be ne
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fficer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the
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c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
(d) any balance, be paid to the defaulter.
155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in ac
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order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.- (1) Where the Commissioner dec
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le or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due un
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facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.
(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, a
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und
Select: Registered / Casual/ Unregistered/Non-resident taxable
person
1. GSTIN/Temporary ID:
2.
Legal Name:
3. Trade Name, if any:
4.
Address:
5.
Tax Period:
From
To
6. Amount of Refund Claimed:
7.
Act
Tax Interest Penalty
Fees Others
Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
C.
d.
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2.
Order Date
3.
Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e.
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
f.
On
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ve not availed any drawback on goods or services or both and that I have
not claimed refund of the integrated tax paid on supplies in respect of which refund is
claimed.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include
ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation/Status
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DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name –
Designation / Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other
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ue
of
supplier
No Date Value
13
2
4
5
6
Amount of Tax
Place of
supply
(Name
Whether input or input
service/Capital goods
(incl plant and
machinery)/ Ineligible for
Amount of ITC available
Integrated
Tax
Central State/
Tax
Cess
UT Tax
Integrated
tax
Central
State/
UT
CESS
of State)
ITC
Tax
Tax
8
9
10
11
12
13
14
15
16
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
Statement-2
1.
GSTIN
Invoice details
Integrated Tax
BRC/FIRC
of
recipien
SAC
No. Date
Value
Rate
t
Taxable
value
Amt.
Date
No.
Amended
Value
(Integrated
Tax)
(If Any)
Debit Note
Credit Note
Integrated
Tax /
Amended
(If any)
Integrated Tax
/ Amended
(If any)
Net Integrated
Tax
= (11/8)+12-13
1
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
14
Refund Type: Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
Statement-3
GSTIN of
recipient
Invoice details
Shipping bill/ B
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= (12/7) + 13
– 14
15
GSTIN/
Invoice details
Rate
UIN
No.
Date
Value
Taxable
value
Integrated
Tax
Amount
Central
Place of
State / Cess
Supply
Tax
UT
(Name
Tax
of State)
Amended
Value
(Integrated
Tax)
Debit Note
Integrated
(If Any)
2
3
4
5
6
7
8
9
10
11
12
16
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports etc.
GSTIN
Invoice details
Rat
Таха
Amount of Tax
Place of
e
ble
supply
Whether
input or
Amount of ITC
Amende Debit
Credit
Net ITC
available
d Value
Note
Note
Integrate
of
value
input
d Tax
supplie
(Name
(ITC
ITC
ITC
service/
r
of State)
Capital
Integrat
ed Tax)
Integra
Integra |= (17/7)
ted
ted
+18-19
goods (incl
Tax /
Tax /
plant and
Integr
Ce St
No Date Value
Integrat Centr State/ CESS
machinery)/
Ineligible
ated
ntr
ate e
Tax
al
for ITC
â˜
didtax Y
CSSS
(If Any)
Amen
Amen
ded
ded
(If
any)
་ ་ ་ ་ ་་་”—”” ” ” | ” |
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Statement 6:
Refund Type: Tax paid on an intra-State supply which is su
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1 2 3 4 5 078
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Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR >
(in words) claimed by M/s
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the incidence of tax
and interest, has not been passed on to any other person. This certificate is based on the examination of the
Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b)
or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
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20
FORM-GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdic
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of refund
iv.
sanctioned
V.
Bank Details
Bank Account No. as per
application
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
viii.
MICR
ix.
Date:
Place:
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22
Signature (DSC):
Name:
Designation:
Office Address:
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice No: –
To PAO/ Treasury/ RBI/Bank
Refund Sanction Order No.
Order Date…………….
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
Description
Integrated Tax
Net
Refund
amount
sanctioned
Interest on
delayed
Payment Advice
Central Tax
Date:
State/ UT tax
Cess
TIPFO Total TIPFO Total TIPFO Total TIPFO Total
Refund
Total
Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
Details of the Bank
Bank Account no as per application
i.
Name of the Bank
ii.
Name and Address of the Bank/branch
iii.
IFSC
iv.
MICR
V.
Date:
Place:
To
23
23
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
O
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' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
*Strike out whichever is not applicable
& 1. I hereby sanction an amount of INR
to M/s
Strike out whichever is not applicable
having GSTIN
_under sub-section (5) of section 54) of the Act/under section 56 of the Act
(a) and the amount is to be paid to the bank account specified by him in his application;
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is to
be paid to the bank account specified by him in his application* . .
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
& 3. I hereby reject an amount of INR
to M/s
having GSTIN
under sub-section (…)
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x
Cess
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the
outstanding demand under this Act / under the existing law. This application stands disposed as per provisions
under sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
This has reference to your refund application referred to above and information/ documents furnished in the
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matter. The amount of refund sanctioned to you has been withheld due to the following reasons:
Refund Order No.:
Date of issuance of Order:
Sr.
Refund Calculation
No.
Integrated Central
Tax
State/UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of
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rganization, Consulate or Embassy of foreign countries/ any other person/ class of persons
specified/notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation/Status
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30
(b) after form GST-RFD-10 the following form GST-RFD-11 shall be
substituted, namely:-
FORM GST RFD-11
[See rule 96A]
Furnishing of bond or Letter of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished
4. Details of bond furnished
Bond:
Letter of Undertaking
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
Note – Hard
copy
5. Declaration –
2
3
4
of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5
(i)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on
export of goods or services.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment fr
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ds or services in accordance with the provisions of clause (a) of sub-section
(3) of section 16;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
of……
rupees endorsed in favour of the President and whereas the obligor has furnished such
guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export
of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND
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day of
….. to the
undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and
assigns by these presents, hereby jointly and severally undertake on this
President
(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule
(1) of rule 96A;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of
export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount
equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Signature(s) of und
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business of transporting goods that have escaped payment of tax
is an owner or operator of a warehouse or a godown or a place where goods that have
escaped payment of tax have been stored
has kept accounts or goods in such a manner as is likely to cause evasion of tax
payable under this Act.
C.
OR
â˜
goods liable to confiscation / documents relevant to the proceedings under the Act are
secreted in the business/residential premises detailed herein below
Therefore,ۥ
â˜
in exercise of the powers conferred upon me under sub-section (1) of section 67 of the
Act, I authorize and require you to inspect the premises belonging to the above
mentioned person with such assistance as may be necessary for inspection of goods or
33
333
documents and/or any other things relevant to the proceedings under the said Act and
rules made thereunder.
â˜
OR
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the
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wing premise(s):
67 was conducted by me on
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents / papers and goods found
during the inspection/search, I have reasons to believe that certain goods liable to
confiscation and/or documents and/or books and/or things useful for or relevant to
proceedings under this Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of
section 67, I hereby seize the following goods/books/ documents and things:
A) Details of Goods seized:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
36
36
B) Details of books / documents / things seized:
Sr.
Description
No
of books/documents /
No. of books /
documents/things
Remarks
1
things seized
2
seized
3
and these goods and or things are being handed over for safe upkeep to:
>
with a d
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n 67, I
hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with
the goods except without the previous permission of the undersigned:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
Place:
Date:
37
Name and Designation of the Officer
38
38
2.
Signature of the Witnesses
1.
To:
>
Name and address
Signature
I……………..of.
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
..hereinafter called “obligor(s)” am held and firmly bound to the
President of India (hereinafter called “the President”) and/or the Governor of
..(State) (hereinafter called “the Governor”) in the sum of ……rupees to
be paid to the President / the Governor for which payment will be made. I jointly and
severally bind myself and my heirs/ executors/ administrators/ legal
representatives/successors and assigns by these presents; dated this ………….day
of………………
WHEREAS in accordance with the provisio
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osses
and damages from the amount of the security deposit or by endorsing his rights under the
above-written bond or both;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written
by the obligor(s).
39
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this…
/Governor.
40
40
..day of
….(month)..
…(year)
(designation of officer) for and on behalf of the President
(Signature of the Officer)
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS
NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
No
1
Description
of goods
2
Quantity or units
Make/mark or
model
Remarks
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of
Rs.
amount equivalent to the:
market price of such goods
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No.
Period
supply
Cess
(name of
State)
1
2
3
4
5
6
7
Total
FORM GST DRC-03
[See rule 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN)
or statement
1.
GSTIN
2.
Name
3.
Cause of payment
>
Audit, investigation, voluntary, SCN, others
(specify)
4.
Section under which voluntary payment
is made
>
5.
Details of show cause notice, if
Reference No.
Date of issue
payment is made within 30 days of its
issue
6.
7.
Financial Year
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr. No.
Tax
Period
Act
Place of supply
(POS)
Tax/ Interest
Cess
Penalty, if
applicable
Total
Ledger
utilised
Debit
Date of
entry
debit
(Cash/
Credit)
no.
entry
1
2
3
4
5
6
7
8
9
10
11
8. Reasons, if any –
>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
44
Nam
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06
[See rule 142(4)]
Reply to the Show Cause Notice
Reference Date of issue
No.
>
>
No
7. Option for personal hearing
Yes
8. Verification-
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
47
Signature of Authorized Signatory
Name
Designation/Status
Date –
1. Details of order
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved – >
classification, valuation, rate of tax, suppression of
turnover, excess ITC claimed, excess refund released,
place of supply, others (specify)
3. Description of goods / services
Sr. No.
4. Details of demand
HSN
Description
(Amount in Rs.)
Sr.
No.
Tax
Turnover
Place of supply
Act
Tax/Cess
Interest
Penalty
rate
12345678
5. Amount deposited
Sr. No. Tax Period
Act
Tax/ Cess
Interest Penalty Others Total
48
48
1 2 3 4 5 6 7 8
Total
Copy to-
Signature
Name
Designation
R
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fied officer under section 79
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable
under the provisions of the > Act by the aforesaid
person who has failed to make payment of such amount. The details of arrears are given in
the table below:
(Amount in Rs.)
Act
Tax/Cess Interest Penalty
Others
Total
1
2
3
4
5
6
Integrated tax
Central tax
State/ UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the > Act to
recover the amount due from the > as mentioned above.
Place:
Date:
50
Signature
Name
Designation
FORM GST DRC – 10
[See rule 144(2)]
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order no.:
Period:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs.and interest thereon and
admissible expenditure incurred on the recovery process in accordance with the provisions of
section 79.
The sale will be by public auction and
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required to make payment of Rs.
from the date of auction.
within a period of 15 days
The possession of the goods shall be transferred to you after you have made the full payment
of the bid amount.
Place:
Date:
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42
Signature
Name
Designation
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 12
[See rule 144(5) & 147(12]
Sale Certificate
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Schedule (Immovable Goods)
Building
No./
Floor
No.
Flat No.
Name of Road Localit Distric Stat
the
y/
t
Premises Stree Villag
e
PIN Latitude Longitude
Code (optional) (optional)
1
2
/Building
3
t
e
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
2
I have been sold to
..at..
Quantity
Value
3
..in public
auction of the goods held for recovery of rupees
in accordance with the provisions of
section 79(1)(b)/(d) of the > Act and rules made
thereunder on
(Purchaser) has been declared to
and the said…..
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note that any payment made by you in compliance of this notice will be deemed under
section 79 of the Act to have been made under the authority of the said taxable person and the
certificate from the government in FORM GST DRC – 14 will constitute a good and
sufficient discharge of your liability to such person to the extent of the amount specified in
the certificate.
Also, please note that if you discharge any liability to the said taxable person after receipt of
this notice, you will be personally liable to the State /Central Government under section 79 of
the Act to the extent of the liability discharged, or to the extent of the liability of the taxable
person for tax, cess, interest and penalty, whichever is less.
Please note that, in case you fail to make payment in pursuance of this notice, you shall be
deemed to be a defaulter in respect of the amount specified in the notice and consequences of
the Act or the rules made thereunder shall follow.
Place:
Date:
54
Signature
Name
Des
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provisions of the > Act vide order number
You are requested to execute the decree and credit the net proceeds for settlement of the
outstanding recoverable amount as mentioned above.
Place:
Date:
56
56
Proper Officer/ Specified Officer
57
44
To
GSTIN –
Name –
Address –
Demand order no.:
Reference no. of recovery:
FORM GST DRC – 16
[See rule 147(1) & 151(1)]
Date:
Date:
Period:
Notice for attachment and sale of immovable/movable goods/shares under section 79
Whereas you have failed to pay the amount of Rs… being the arrears of
tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act.
The immovable goods mentioned in the Table below are, therefore, attached and will
be sold for the recovery of the said amount. You are hereby prohibited from transferring or
creating a charge on the said goods in any way and any transfer or charge created by you
shall be invalid.
Schedule (Movable)
Sr. No.
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
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ose specified in the Schedule against each lot.
on….
In the absence of any order of postponement, the auction will be held
..(date) at..
..A.M/P.M. In the event the entire
amount due is paid before the issuance of notice, the auction will be cancelled.
The price of each lot shall be paid at the time of sale or as per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for
auction and resold.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Schedule (Immovable)
Building
No./
Floor
No.
Flat No.
y/
Stree Village
Name of Road Localit District Stat
the
Premises
e
/Building
t
1
2
3
4
5
6
IN
59
Quantity
3
PIN Latitude Longitude
Code (optiona (optional)
1)
7
8
9
10
Place:
Date:
Schedule (Shares)
Sr. No.
1
Name of the Company
2
Quantity
3
60
60
Signature
Name
Designation
FORM GST DRC – 18
[See rule 155]
Το
Name & Address of District Collector
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Certificate
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imposed by a Magistrate.
Details of Amount
Description
Central tax
State/UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
Signature
Name
Designation
62
62
FORM GST DRC – 20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Instalments
1. Name of the taxable person-
2. GSTIN –
3. Period
In accordance with the provisions of section 80 of the Act, I request you to allow me
extension of time upto
for payment of tax/ other dues or to allow me to pay such
tax/other dues in -instalments for reasons stated below:
Demand ID
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons: –
Central tax
State/UT tax
Integrated tax
CESS
Upload Document
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Place –
Date –
63
Reference No >
Το
GSTIN
Name
Address
Demand Orde
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ule 159(1)]
Date:
Name
Address
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section 83
It is to inform that M/s
(name) having principal place of business at
-(address) bearing registration number as
(GSTIN/ID), PAN is
a registered taxable person under the > Act. Proceedings have been
launched against the aforesaid taxable person under section > of the said Act to
determine the tax or any other amount due from the said person. As per information available
with the department, it has come to my notice that the said person has a –
>account in your > having account no. >;
or
property located at >.
In order to protect the interests of revenue and in exercise of the powers conferred under
section 83 of the Act, I
(name),
(designation), hereby provisionally
attach the aforesaid account / property.
No debit shall be allowed to be made from the said account or any other account operated
by the aforesaid person on the
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interest of revenue in the proceedings launched against the person.
Now, there is no such proceedings pending against the defaulting person which warrants the
attachment of the said property. Therefore, the said property may be restored to the person
concerned.
Copy to
Signature
Name
Designation
40
67
Το
The Liquidator/ Receiver,
Name of the taxable person:
GSTIN:
Demand order no.:
Date:
FORM GST DRC-24
[See rule 160]
Period:
Intimation to Liquidator for recovery of amount
This has reference to your letter >, giving intimation of your
appointment as liquidator for the > holding >. In this
connection, it is informed that the said company owes / likely to owe the following amount to
the State/Central Government:
Current/Anticipated Demand
(Amount in Rs.)
Act
Tax
Interest Penalty
Other Dues
Total Arrears
2
3
4
5
6
Central tax
State/UT tax
Integrated tax
Cess
In compliance of the provisions of section 88 of the Act, you are hereby directed to make
sufficient provision for discharge
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Amount in Rs.)
Total Arrears
1
2
3
4
5
6
Central tax
State / UT tax
Integrated tax
Cess
Place:
Date:
68
80
Signature
Name
Designation
69
69
6.
FORM GST CPD-01
[See rule 162(1)]
Application for Compounding of Offence
GSTIN/Temporary ID
Address
1.
2.
Name of the applicant
3.
4.
5.
The violation of provisions of the Act for which
prosecution is instituted or contemplated
Details of adjudication order/notice
Reference Number
Date
Tax
Interest
Penalty
Fine, if any
Brief facts of the case and particulars of the offence (s)
charged:
7.
Whether this is the first offence under the Act
8.
If answer to 7 is in the negative, the details of previous
cases
9.
Whether any proceedings for the same or any other offence
are contemplated under any other law.
10. If answer to 9 is in the affirmative, the details thereof
(1)
(2)
DECLARATION
I shall pay the compounding amount, as may be fixed by the Commissioner.
I understand that I cannot claim, as a matter of right, that the offence committed by me
under
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